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Saudi Aramco 7180 (5/89)

G.I. NUMBER Approved


207.056
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)
GENERAL INSTRUCTION MANUAL ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING, POLICY, METHODS & SYSTEMS DEPT. 04-12-97 01-23-95
SUBJECT: DAILY REPORT OF CASH DEPOSITED FORM SA1144 APPROVAL PAGE NUMBER
AIA 1 OF 5

CONTENT:
This instruction details the control, accountability and processing procedures for Form SA-1144 Daily Report
of Cash Deposited to deposit the Community Services facilities services receipts of Company funds. The text
includes:

1. Glossary
2. Responsibilities
3. Usage of SA-1144
4. Control and Accountability Procedures
5. Processing Procedures

1.0 GLOSSARY:
1.1 ABBREVIATION AND ACRONYMS

CCSD Central Community Services Department


COD Cash Operations Division/TOD
FAD Financial Accounting Department
GI General Instruction
GL&CCD General Ledger & Cash Control Division/FAD
MS&PAD Materials, Services & Payables Accounting Department
OSD Office Services Department
OSG Office System Group/OSD
TOD Treasurer's Operations Department
T/SB&CSAU Tapline/Sceco Billing & Community Services Acctg. Unit/SAD
VP&CU Voucher Processing & Control Unit/GL&CCAD
SAD Services Accounting Division/MS&PAD

1.2 INSTRUCTIONS

GI. 53.006 Custodianship Of Company Funds

1.3 FORMS

SA-1144 Daily Report of Cash Deposited


SA-1318 Number Register
SA-1403 Printing Order

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Saudi Aramco 7180 (5/89)
G.I. NUMBER Approved
207.056
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)
GENERAL INSTRUCTION MANUAL ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING, POLICY, METHODS & SYSTEMS DEPT. 04-12-97 01-23-95
SUBJECT: DAILY REPORT OF CASH DEPOSITED FORM SA1144 APPROVAL PAGE NUMBER
AIA 2 OF 5

2.0 RESPONSIBILITIES:
2.1 All Community Services facilities must deposit their cash at the Companys Cash Office daily
except on weekends and holidays. Furthermore, cash must be deposited on the first working day
following the weekend or the holiday.

2.2 In cases where it is impractical for certain facilities to deposit their collection on a daily basis,
prior approval must be obtained from TOD. This may also apply to those minor facilities that
usually receive very small amounts of cash and it is impractical to require them to deposit on a
daily basis. However, they are required to deposit their collection at month-end or whenever
they accumulate SR1,000.00 or more. In the latter case, the deposit should be made on the first
working day following the day the amount accumulated.

3.0 USAGE OF SA-1144:


Form SA-1144 is used to summarize cash receipts by certain Company facilities, (e.g. CCSD,
Community Services Departments in Northern and Southern Areas, and by the Cable Office) and to
document the deposits of cash receipts by those facilities to their respective cash offices.

4.0 CONTROL AND ACCOUNTABILITY PROCEDURES:


VP&CU is responsible for the storage of blank SA-1144s and the maintenance of a proper inventory in
which the serial numbers of all receipts, issues, and stock-on-hand are recorded.

4.1 APPROVAL OF PRINTING REQUISITIONS

Requisitions to cover the printing of SA-1144s by using Form SA-1403 are prepared and
approved by FAD. Approved requisitions are forwarded by VP&CU to OSG/OSD, with an
advice as to the serial numbers of Form SA-1144 to be printed.

4.2 REQUESTS FOR ISSUING SA-1144S BY USERS

Upon receipt of the requests from authorized user facilities (Authorization from TOD Manager
is required for new user facilities), VP&CU will issue SA-1144s. The requisition must be signed
by the requester, receiver, and manager or division head of the concerned facility. For all
subsequent requests, the user must also submit a list showing the serial numbers of the SA-1144s
used and the date for cash deposited, for control purposes.

4.3 MONITORING OF USAGE

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION X 5


Saudi Aramco 7180 (5/89)
G.I. NUMBER Approved
207.056
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)
GENERAL INSTRUCTION MANUAL ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING, POLICY, METHODS & SYSTEMS DEPT. 04-12-97 01-23-95
SUBJECT: DAILY REPORT OF CASH DEPOSITED FORM SA1144 APPROVAL PAGE NUMBER
AIA 3 OF 5

Serial numbers of issued SA-1144s are listed on Form SA-1318 established and maintained by
VP&CU for accountability and control purposes. In order to provide effective control over the
usage of SA-1144s, VP&CU should cross out the serial numbers on the Number Register of
SA-1144s received for processing, whether used or voided, and of those reported missing. Refer
to Paragraph 4.5 for any missing form.

4.4 CANCELED SA-1144S

4.4.1 When an SA-1144 is rendered unusable due to damage, erroneous entry etc., it should be
marked Void or Canceled. The complete set of voided forms must be returned by the
facility (through cash office) together with their next cash deposit and noted by serial
number (for control purposes) on the used SA-1144.
4.4.2 VP&CU files the entire set of voided forms with the processed documents in Voucher 91
in the same month the voiding took place, as cross-referenced on SA-1318.

4.5 MISSING SA-1144S

Missing SA-1144s must be reported in writing, as soon as discovered, to VP&CU/FAD. The


letter reporting such loss should be signed by the division head or higher authority of the
concerned facility. Upon being informed of the missing form, FAD must immediately execute
the following steps:
4.5.1 The Division Head of GL&CCAD notifies, by phone, the Division Head of COD/TOD.
This notification must be confirmed by a letter.
4.5.2 The above notification is intended to inform Treasurers of the reported missing form.
4.5.3 Examine the reasons of the reported loss by the facility to ensure that the loss justification
is acceptable.
4.5.4 Check, for past history, FADs own records for that facility to ensure that similar instanc-
es have not been repeatedly occurring.
4.5.5 Frequent or unusual loss occurrences are brought to the attention of the Managers of
FAD and TOD. FAD should also advise the Auditing Department, when deemed neces-
sary.

5.0 PROCESSING PROCEDURES:


5.1 PREPARATION AND DISTRIBUTION OF SA-1144

5.1.1 The facility depositing the cash should prepare Form SA-1144 in triplicate, and the fa-
cilitys supervisor should approve it.
5.1.2 The facilitys representative hand-carries the cash and the form (three copies) to the cash
office.

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION X 5


Saudi Aramco 7180 (5/89)
G.I. NUMBER Approved
207.056
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)
GENERAL INSTRUCTION MANUAL ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING, POLICY, METHODS & SYSTEMS DEPT. 04-12-97 01-23-95
SUBJECT: DAILY REPORT OF CASH DEPOSITED FORM SA1144 APPROVAL PAGE NUMBER
AIA 4 OF 5

NOTE: To ensure that VP&CU receives all SA-1144s issued to the facility in one
package (for control purposes), all three copies of canceled/voided SA-1144 are
received by the respective cash office together with used SA-1144 and forwarded to
VP&CU for voucher preparation.
5.1.3 The cash office verifies SA-1144 for completeness and approval, receives the cash,
keeps the original SA-1144 and returns the two copies to the facilitys representative.
5.1.4 The cash office forwards the original SA-1144 to VP&CU to prepare the entry through
Voucher 91.
5.1.5 The facility keeps the first copy and sends the second copy to T/SB&CSAU/MS&PAD
for counterchecking against SA-1144s reported by the cash office to VP&CU.

5.2 OTHER PROCEDURES

5.2.1 REGISTER READINGS

T/SB&CSAU is responsible for reading the registers at Dhahran Snack Bars monthly
and resetting them to zero as necessary (for those machines that can be adjusted).
Opening and closing readings are recorded on Form SA-1144 and the closing reading is
carried forward to the following day report.
5.2.2 CASH TAPE RECONCILIATION

T/SB&CSAU is responsible for reconciling the supporting cash register tape with the
corresponding amount shown on SA-1144 on a daily basis. This process ensures that the
amount posted on SA-1144 is in agreement with the total amount shown on the
applicable daily cash tape.
5.2.3 ACCOUNTING ENTRIES

When more than one account is to be credited for the deposit, the originator provides the
required breakdown in the body of the form (normally the second column from the
right) and inserts the words see above in the Account Number block. This enables
FAD to record the credits to the proper accounts. The booking of the receipts is made in
Voucher No. 91 as follows:

Debit Cash on Hand Account 10-103 -12 DH

-16 RT

-15 ABQ

-13 TAN

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION X 5


Saudi Aramco 7180 (5/89)
G.I. NUMBER Approved
207.056
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)
GENERAL INSTRUCTION MANUAL ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING, POLICY, METHODS & SYSTEMS DEPT. 04-12-97 01-23-95
SUBJECT: DAILY REPORT OF CASH DEPOSITED FORM SA1144 APPROVAL PAGE NUMBER
AIA 5 OF 5

-17 UDH

-18 MUB, or

Applicable Bank Account For YANBU Cost Verification Unit

Credit the various facility expense accounts with Entry Code (703)
5.2.4 ADJUSTMENTS

Cash differences, shortages and overages, and adjustments for them, are reported and
booked in accordance with GI 53.006 Custodianship of Company Funds and the
provisions of the on-line Automated Approval Authority System.

T/SB&CSAU uses E/C 703 Service Income - Outsiders and 707 Cash Unders/
Overs in booking the differences as follows:

Overage

Debit Facility Expense Acct. E/C 703

Credit Facility Expense Acct. E/C 707

Shortage

Debit Facility Expense Acct. E/C 707

Credit Facility Expense Acct. E/C 703

5.2.5 ADJUSTED RECEIPTS

Total cash received for the days business must agree with the amount deposited at the
Cash Office.

Approved:Manager,Accounting Policy, Methods & Systems Department

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